Harry Grubert, "Tax Credits, Source Rules, Trade, and Electronic Commerce: Behavioral Margins and the Design of International Tax Systems," 58 Tax Law Review 149-190 (2005).
Abstract: This Article describes the array of behavioral margins that international tax rules have to address, including the choice of where to invest tangible and intangible capital, the choice between production at home or abroad, the choice between arm's length transactions or transactions with related parties, and so on. The analysis indicates that the current U.S. rules lack a consistent conceptual basis, either in terms of efficiency or fairness.
Bruce Zagaris, "Revisiting Novel Approaches to Combating the Financing of Crime: A Brave New World Revisited," 50 Villanova Law Review 509-582 (2005).
Abstract: This paper discusses recent approaches by the United States and international organizations in combating the financing of crime. In particular, it looks at efforts to construct an international financial enforcement regime. The international community and countries such as the United States have enacted a substantial amount of new legislation and have developed initiatives to combat new transnational crimes, such as cybercrime, intellectual property crimes, international tax crimes, terrorism and organized crime. Globalization, free trade and information technology have facilitated borderless transnational criminal operations.
